New York counties, cities, towns, villages and school districts may exempt the added assessed value of improvements that make a one-, two- or three-family home accessible for a physically disabled owner or household member (RPTL 459). Section 2 is the New York-licensed physician's certified statement of a permanent physical impairment. The owner files the application with the local assessor by the taxable status date.
The owner completes Section 1 (property, disabled resident, improvement, completion date and cost) and signs. A physician licensed in New York completes Section 2: license number and date of issue, patient details, whether a permanent impairment substantially limits a major life activity, a description, and how the improvement accommodates the patient.
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Application for Partial Exemption for Real Property of People Who Are Physically Disabled
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A physician licensed to practice in New York State. The physician enters their New York license number and date of issue, certifies whether the patient has a permanent physical impairment that substantially limits one or more major life activities such as walking, and explains how the improvement facilitates the patient's use and accessibility of the property.
Only the increase in assessed value from improvements made to accommodate a physically disabled resident owner or household member. The assessor records the parcel's value with and without those improvements, and the difference is the exemption. It is available only where the local government has adopted it.
On or before the applicable taxable status date: March 1 in most towns, January 2 in Nassau County towns, May 1 or June 1 in Westchester County towns, and usually January 1 in villages that assess. New York City's taxable status date is January 5, but this application may be filed through March 15.